Simply Tax® Episode 115: Top 10 Tax Cases of 2020 with Tony Nitti
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The twists and turns of 2020 made it difficult to keep up with tax court cases this year, but we’ve got you covered! Frequent guest Tony Nitti returns to the podcast again this year to boil down the key lessons from his top tax cases with host Damien Martin. Here’s what’s covered in our final episode of 2020:
- Bordelon v. Commissioner, T.C. Memo 2020-26 @08:59
- Cases mentioned in the discussion
- Brand v. Commissioner, 81 T.C. 821, 828 (1983)
- Abramson v. Commissioner, 86 T.C. 360, 376 (1986)
- Cases mentioned in the discussion
- Hakkak v. Commissioner, T.C. Memo 2020-46 @27:08
- Cases mentioned in the discussion
- Padilla v. Commissioner, T.C. Summary Opinion 2015-38
- Miller v. Commissioner, T.C. Memo 2011-219
- Lee v. Commissioner T.C. Memo 2016-193
- Cases mentioned in the discussion
- Lucero v. Commissioner, T.C. Memo 2020-136 @41:52
- Case mentioned in the discussion
- Leyh and O’Neill v. Commissioner, T.C. Summary Opinion 2015-27
- Case mentioned in the discussion
- Duffy v. Commissioner, T.C. Memo 2020-108 @56:48
- Cases mentioned in the discussion
- Glenshaw Glass Co. v. Commissioner, 348 U.S. 426 (1955)
- United States v. Kirby Lumber Co, 284 U.S. 1 (1931)
- Crane v. Commissioner, 67 S. Ct. 1047 (1947)
- Tufts v. Commissioner, 461 U.S. 300 (1983)
- Aizawa v. Commissioner, 74 AFTR 2d 94-5493 (1994)
- Cases mentioned in the discussion
- Morning Star Packing v. Commissioner, T.C. Memo 2020-142 @1:33:30
- Beckett v. Commissioner, T.C. Summary Opinion 2020-19 @1:33:28
- Cases mentioned in the discussion
- Perez v. Commissioner, 144 T.C. 4 (2015)
- Amos v. Commissioner, T.C. Memo 2003-329
- Barbado v. Commissioner, T.C. Memo 2016-13
- Domeny v. Commissioner, T.C. Memo 2010-9
- Cases mentioned in the discussion
- Christensen v. Commissioner, T.C. Memo 2020-14 @1:49:50
- Biddle v. Commissioner, T.C. Memo 2020-39 @1:54:45
- Cases mentioned in the discussion
- Mehriary v. Commissioner, T.C. Memo 2015-126
- Resnick v. Commissioner, T.C. Summary Opinion 2015-11
- Johnson v. Commissioner, T.C. Memo 2014-67
- Cases mentioned in the discussion
- Novoselsky v. Commissioner, T.C. Memo 2020-68 @2:01:58
- Cases mentioned in the discussion
- Zang v. Commissioner, T.C. Memo 2017-55
- Kaider v. Commissioner, T.C. Memo 2011-174
- Cases mentioned in the discussion
- Cuthbertson v. Commissioner, T.C. Memo 2020-9 @2:13:23
BIO FOR GUEST
Tony Nitti is a tax partner at RubinBrown. His practice focuses primarily on corporate and partnership tax planning, with a special focus on the consolidated return regulations and the reorganization provisions, including the structuring of acquisitions, mergers, reorganizations, spin-offs, and other restructuring transactions. Tony is a contributor to Forbes, and his opinions and commentary on important tax issues have been quoted in Bloomberg, CNNMoney, and the BNA Daily Tax Report.
More about Tony:
Simply Tax® Bonus Episode – CPA to CPA with Tony Nitti
Connect with Tony on Social Media:
ADDITIONAL RESOURCES
Previous Simply Tax® episodes with Tony:
- Episode 8: The Nitty Gritty—of Section 199A—with Tony Nitti
- Episode 35: The Proposed 199A Regulations with Tony Nitti
- Episode 54: Putting the §199A Pieces Together
- Episode 83: Top 10 Tax Cases of 2019 with Tony Nitti
- Episode 90: Make Working from Home Less Taxing
Read more from Tony: Forbes
Mentioned in the episode:
- Tax Geek Tuesday: Demystifying The Deduction Rules For Accrued Liabilities (March 25, 2014, Forbes)
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